Relevant bibliographies by topics / The profit and loss statement

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  1. Journal articles
  2. Dissertations / Theses
  3. Books
  4. Book chapters
  5. Conference papers
  6. Reports

Academic literature on the topic 'The profit and loss statement'

Author: Grafiati
Published: 4 June 2021
Last updated: 1 February 2022

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Journal articles on the topic "The profit and loss statement"

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Łazarowicz, Edyta. "Evaluation of information in the statements of profit or loss and other comprehensive income of WIG30 companies." Zeszyty Teoretyczne Rachunkowości 2018, no. 97 (153) (May 10, 2018): 77–98. http://dx.doi.org/10.5604/01.3001.0012.0377.

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The aim of the article is to analyze and assess the comparability of the structure and content of statements of profit or loss and other comprehensive income of listed companies included in the WIG30 index (excluding financial institutions and foreign companies) and to propose some solutions to increase comparability. 21 financial statements for 2016 were analyzed. Two research methods were used: literature review and anal-ysis of the content of financial statements. All companies presented gross profit subtotal, which classified expenses by function in the statement of profit or loss and other comprehensive income (almost 75% of analyzed companies). However, some differences were observed in the calculation of that subtotal. The majority of the companies also presented other subtotals which are not required by IAS 1 – an operating profit subtotal and profit before tax subtotal. Generally all companies classified expenses by nature in the manner prescribed in the Polish Accounting Act. IASB should consider a requirement that companies pre-sent more additional subtotals in the statement of profit or loss and other comprehensive income, and should also prescribe the way of its calculation because many companies in the world (including Poland) present such subtotals. Moreover, in order to increase comparability of this statement, it might be advisable to introduce more detailed regulations concerning classification of expenses by nature and the place of presen-tation of the item Share of result of associates and joint ventures, because as some research indicates there are inconsistencies at the global scale. The findings of this research can be useful for the IASB work on changes in the structure and content of the statement of profit or loss and other comprehensive income to increase its comparability. Moreover, in Poland, previous research concerning the structure and content of the statement of profit or loss and other comprehensive income mainly focused on other comprehensive income rather than profit or loss.
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Rozaq, Khoirur. "Analisis Perubahan Laba Kotor (Gross Profit) pada P.R. Kembang Jati Kudus." BISMA (Bisnis dan Manajemen) 7, no. 2 (May 22, 2018): 90. http://dx.doi.org/10.26740/bisma.v7n2.p90-100.

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The company's performance usually seen from the financial aspect is generated by analyzing the financial statements of the income statement. Analyzing the income statement aims to determine the extent to which the corporate earnings to the owner for a certain period. Analyzing the income statement can be carried out by analyzing changes in gross profit. This analysis is useful to determine the level of efficient and effective company in business. The lower gross profit continuously can be caused by changes in the selling prices of products, changes in the price of production and other costs to be incurred by the company every year, causing a decrease in gross profit, which in turn lead to acceptance of the company's profits are reduced or even loss. Income is mainly influenced by three factors are interrelated to one another, namely sales volume, sales prices, and production costs. The research objective is to analyze the changes in gross profit (Gross Porfit), to assess the factors causing the change in gross profit PR Kembang Jati and search efforts to maintain the increase in gross profit to the company's performance can be improved.
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Tazkia, Zilzi Zade. "Perancangan Sistem Informasi Akuntansi Laporan Keuangan Laba Rugi pada Restoran Eatboss Dengan Menggunakan PHP dan MySQL." is The Best [Accounting Information System & Information Technology Business Enterprise] 4, no. 1 (June 29, 2019): 426–40. http://dx.doi.org/10.34010/aisthebest.v4i1.1831.

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This study aims to design a financial statement accounting information system application for Eatboss restaurant using the PHP and MySQL programming languages. The design of the financial statement accounting information system application in Eatboss restaurant using PHP and MySQL is done using library research and survey methods. At this time, it is necessary to prepare financial statements of profit and loss for each company, including restaurants, to find out the profit or loss gained during the specified period of the company. So that the company can determine the next decision for the continuity of better company activities.The design of fiinancial statement accounting information system in Eatboss reataurant using PHP and MySQL can facilitate omapnies in managing financial reports. With the maximum use of the financial statement accounting information system design at Eatboss restaurant using PHP and MySQL, it is expected that the company can more quickly and easily manage its financial statements based on accounting standards.
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Suwandi, Suwandi, Marsani Asfi, Viona Firlisia, and Sylvia Chandra. "PERANCANGAN SISTEM INFORMASI AKUNTANSI METODE SINGLE STEP UNTUK MENGHITUNG LABA RUGI STUDI KASUS PADA CHAMPION GYM CIREBON." JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi 5, no. 1 (May 22, 2019): 22. http://dx.doi.org/10.31289/jab.v5i1.2042.

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This study discuss the problems in Champion Gym that are related to accounting records is the calculation of the income statement still using manual methods, not using a computerized system that complies with accounting standards. So that makes it difficult for management in terms of calculating the income statement every month. The purpose of this study was to create a Profit and Loss Report Calculation System Application Using Single Step Method, which is expected to help Champion Gym management in calculating the company's profit / loss for each period .. The profit and loss calculation application using the Single Step Method can facilitate the management of Champion Gym in calculate income, costs and profit / loss generated each period. So that Champion Gym management can find out in real terms about the company's profit / loss every accounting period. The results of this system are expected to have an impact on the efficiency and effectiveness of Gym operations and obtain an accurate income statement through maximum profit.
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Faccia, Alessio, Francesco Manni, and Fabian Capitanio. "Mandatory ESG Reporting and XBRL Taxonomies Combination: ESG Ratings and Income Statement, a Sustainable Value-Added Disclosure." Sustainability 13, no. 16 (August 9, 2021): 8876. http://dx.doi.org/10.3390/su13168876.

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Corporate financial statements address multiple stakeholders’ needs. International Financial Reporting Standards (IFRSs), among others, allow two different classifications, “by function of expense” and “by nature of expense”, for the statement of profit and loss and other comprehensive income for the period (from now on, also identified in short as “Income Statement”, or “IS”). XBRL standards ensure compliance and consistency in financial statements’ drafting and filing. XBRL taxonomies reflect the Income Statement IFRS disclosure requirement in the {310000} and {320000} codifications, respectively. Given the recent EU enhanced regulations that proposed extend mandatory ESG reporting to SMEs, this study aims to design and recommend an additional Income Statement to embed structured Environmental, Social, and Governance (ESG) disclosure. A restatement of the IS is organised following an adjusted Value-Added perspective to fit the purpose of sustainability disclosure. The above-mentioned Income Statement should be suitable and adaptable for entities of any size and operating in any industry. This goal can be achieved through customised input weighting. Therefore, this applied research can fill a current financial ESG disclosure gap, ensuring financial statements’ comparability and encouraging additional mandatory disclosures through standardisation. Two more items in the XBRL (IFRS-based) structure are suggested, leading to the introduction of one fully structured statement “{330000}—Statement of comprehensive income, profit or loss, by Added Value, ESG based” and a semi-structured “{814000}—Notes—ESG Ratings and Reporting” to better discuss and disclose the assumptions and results of the ESG Statement.
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Otavová, Milena. "Proposals of changes in the financial statements of non-profit organizations." Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis 61, no. 2 (2013): 417–25. http://dx.doi.org/10.11118/actaun201361020417.

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Financial statements (balance sheet, profit and loss statement) intended for profit and non-profit organizations have large number of differences in terms of content of individual items and also with regard to their formal structure. This is due to the existence of different types of accounting entities for which there are created sets of accounting rules. Need for separate set of accounting rules results from their objectives, management rules, performed activities and certain specific of costs, revenues, assets and liabilities. The differences found on the basis of comparative analysis in this paper are evaluated and subsequently there are recommended changes of the statements so that they would be more useful for the purposes of economic analysis. The paper also identified problems that arise in connection with the evaluation of the efficiency of this type of organizations and subsequently there are recommended tools of financial analysis suitable for evaluation of non-profit organizations and the specifics of non-profit sector are pointed out. The paper presents also the proposal to change the Decree 504/2002 Coll. so as to avoid distortion of financial statement closing of non-profit organizations, and also with regard to their higher explanatory power.
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Rifardi, Riri, R. Deni Muhammad Danial, and Dicky Jhoansyah. "Analisis Kinerja Keuangan dengan Menggunakan Metode Common Size pada PT. Holcim Indonesia Tbk." Journal of Economic, Bussines and Accounting (COSTING) 3, no. 1 (November 30, 2019): 153–59. http://dx.doi.org/10.31539/costing.v3i1.706.

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Financial statements are used as a tool to find out how the financial performance of the company and can produce useful conclusions. This study aims to determine the financial performance of PT. Holcim Indonesia Tbk, which headlined the 2013-2017 balance sheet and income statement using the common size method. The research method applied in this study is to use descriptive research with a quantitative approach. The results of research conducted indicate the current assets of PT. Holcim Indonesia Tbk is not comparable with the short-term liabilities that are borne by the company, this shows the low liquidity of the company, from solvency, the company uses the capital on the assets of most of the liabilities owned, thus decreasing the level of company sovability and can make a low margin of safety for creditor. Judging from the income statement, it shows that the marketing strategy of the company is not good, as seen from the increase in cost of goods sold and making the gross profit margin decrease. For the company's ability to generate profits, the company's net profit margin from year to year has decreased to a loss in 2016-2017. This shows that financial performance has deteriorated because the company's profitability has always declined to the point of loss. Keywords: Financial Performance, Financial Statements, Common Size Method.
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Stangova, Nora, and Agnesa Vighova. "EVALUATION OF THE ORGANIZATION'S PERFORMANCE IN CONNECTION WITH THE CREATION OF FINANCIAL STATEMENTS." MEST Journal 9, no. 1 (January 15, 2021): 184–91. http://dx.doi.org/10.12709/mest.09.09.01.21.

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The presented article is a summary of theoretical approaches for evaluating the results of the organization in accordance with the reflection of performance and performance measurement, as well as its reporting in financial statements, which are in the sense of Slovak legislation, the final reflection of the organization. The company has its attributes, and all the attributes affect individual indicators of financial analysis and they are the following: production program, the technology used, the complexity of products, participation of nature, technology and man, the composition of products, method and all operate in a three-balance system: cash-flow-balance sheet- profit and loss statements. In this context, it is necessary to monitor the performance in the organization, which has a direct impact on sales and revenues and then on the overall economic result, which is the main indicator of the successful operation of the company. The transformation process indicates the process and transformation of inputs into a process towards its results, and the interconnection of the three-balance system points to the importance of three types of statements, as follows: profit because of management from the profit and loss statement is also a source in the balance sheet, the result from the cash flow statement represents assets in the form of cash in the balance sheet. All three statements provide relevant data for the financial analysis of the organization.
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Nuryani, Nunung, Tan Thing Heng, and Phan Ferah. "Value Relevance of Firms' Reportable Segment Profit or Loss Reconciliation." GATR Accounting and Finance Review 2, no. 3 (June 23, 2017): 26–31. http://dx.doi.org/10.35609/afr.2017.2.3(4).

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Objective - The International Financial Reporting Standards (IFRS) No.8 adopted in Indonesian GAAP (Statement No. 5, 2012) requires a company to provide a reconciliation of the total of the reportable segments' profit or loss of the firm's profit or loss. The objective of this standard is to improve the value relevance of information in the financial statement. This study aims to investigate the value relevance of the segment reconciliation and the determinants of segment income dissimilarity, i.e. agency cost, proprietary cost, and audit quality. Methodology/Technique - Data used in this study was a secondary data obtained from 142 manufacturing companies listed in Indonesia Stock Exchange (IDX) for the period 2009 to 2013. Purposive sampling method yielded 59 firms. Two research models were used to test proposed hypotheses. Findings - The results show reconciliation of total of segments' profit or loss of the firms' profit or loss positively affects the market value of equity; this means segments' reconciliation disclosure has value relevance for the investment decisions. In addition, this paper provides evidence that audit quality negatively affects the segment income dissimilarity, while agency cost and proprietary cost have no effect. This is consistent with hypothesis that firms audited by the Big Four tend to avoid disclosure of dissimilarity between firms profit or loss and segment profit or loss. Novelty - Our findings show that audit quality (Big 4 accounting firms) plays an important role in reducing dissimilarity between the sum of segment profit and firm profit (segment profit dissimilarity) Type of Paper: Empirical Keywords: Segment Reconciliation; Value Relevance; Agency Cost; Proprietary Cost; Audit Quality. JEL Classification: M41, M42.
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Amin, Muhammad Nuryatno, Deliza Henny, and Windhy Puspitasari. "PEMBERDAYAAN PELAKU USAHA MIKRO KECIL DAN MENENGAH (UMKM) JAKARTA SELATAN DALAM PENYUSUNAN LAPORAN KEUANGAN." JURNAL ABDIKARYASAKTI 1, no. 1 (April 13, 2021): 63. http://dx.doi.org/10.25105/ja.v1i1.8884.

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<p align="center"><strong>ABSTRAK</strong></p><p>Tujuan kegiatan pengabdian kepada masyarakan ini adalah agar setelah mengikuti kegiatan para peserta yakni pelaku Usaha Mikro Kecil dan Menengah (UMKM) memiliki kemampuan untuk memahami dan menyusun laporan keuangan dasar yang terdiri dari laporan laba-rugi, laporan posisi keuangan, dan laporan perubahan modal. </p><p>Metode yang digunakan adalah pelatihan yang meliputi ceramah, diskusi dan tanya jawab, serta latihan soal-soal. Materi pelatihan berupa modul penyusunan laporan keuangan dasar. Peserta pelatihan adalah para pelaku UMKM Jakarta Selatan. Analisis terhadap kegiatan dilakukan dengan memberikan skor terhadap latihan soal-soal yang diberikan kepada para peserta. </p><p>Hasil kegiatan ini menunjukan bahwa pelatihan telah berjalan efektif. Peserta mampu memahami dan menyusun laporan keuangan dasar yang terdiri dari laporan laba-rugi, laporan posisi keuangan, dan laporan perubahan modal secara cukup memadai. </p><p><strong>Kata Kunci</strong>: Laporan Keuangan, Laporan Laba-Rugi, Laporan Posisi Keuangan, Laporan Perubahan Modal</p><p> </p><p align="center"><strong><em>ABSTRACT</em></strong></p><p><em>The aims of this community service activity are that after its completion the participants consisting of the entrepreneurs of Micro, Small and Medium Enterprises (MSME) should be able to understand and prepare basic financial statements that consist of profit and loss statement, statement of financial position, and statement of changes in equity. </em></p><p><em>The method used was training that consist of lecturing, discussion and Q-A, and exercises. Training materials were a module of the preparation of basic financial statement. The participants of this training were the entrepreneurs of MSME of South Jakarta. The activity was analyzed by scoring the exercises delivered to the participants. </em></p><p><em>The results shows that the training is effective. Participants are able to understand and prepare basic financial statements that consist of profit and loss statement, statement of financial position, and statement of changes in equity in sufficient matter. </em></p><p><strong><em>Keywords</em></strong><em>: Financial Statements, Profit and Loss Statement, Statement of Financial Position, Statement of Changes in Equity</em><strong><em></em></strong></p><p><em><br /></em></p>
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Dissertations / Theses on the topic "The profit and loss statement"

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Česonienė, Nomeda. "Pelno (nuostolių) ataskaitos informacijos formavimas ir jos tobulinimo galimybės." Master's thesis, Lithuanian Academic Libraries Network (LABT), 2014. http://vddb.library.lt/obj/LT-eLABa-0001:E.02~2014~D_20140603_134632-18060.

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Magistro baigiamajame darbe išanalizuota ir įvertinta pelno (nuostolių) ataskaitos informacijos formavimas ir ataskaitos tobulinimo galimybės. Iškelta pelno (nuostolių) ataskaitos informatyvumo įvairiems jos vartotojams problema bei pateikti siūlymai, kaip šią problemą spręsti. Pirmoje dalyje išanalizuoti ir susisteminti įvairių Lietuvos ir užsienio autorių teoriniai pelno koncepcijos aspektai bei pelno ataskaitų reglamentavimas nacionaliniu ir tarptautiniu lygiu. Antroje dalyje atlikta pelno (nuostolių) ataskaitos informacijos pateikimo pagal nacionalinį ir tarptautinį reglamentavimą analizė, nustatyti vartotojai, kuriems yra aktuali pelno (nuostolių) ataskaita. Trečioje dalyje vertinamas pelno (nuostolių) ataskaitos tobulinimo būtinumas, ekspertinio vertinimo metodu nustatomi ataskaitos vartotojų poreikiai, lyginama pelno (nuostolių) ataskaitos informacija su nustatytais vartotojų poreikiais ir pateikiamas naujai sudarytas ataskaitos modelis.
Final Master Thesis analyzes and assesses formation of profit (loss) statement information and possibilities for improvement of the statement. The issue of informativeness of the profit (loss) account to different users thereof is raised and solutions for solving such issue are presented. Theoretical aspects of the concept of profit by different Lithuanian and foreign authors as well as regulation of profit statements at national and international level are analyzed and systemized in the first chapter. The second chapter analyzes presentation of information in profit (loss) statement in accordance with national and international regulations, and identifies the users subject to the profit (loss) statement. Assessment of necessity for improvement of profit (loss) statement, determination of the needs of statement users using experimental assessment method, comparison of information in profit (loss) statement with the determined needs of the users and a new accounting model are provided in the third chapter.
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Navrátilová, Marie. "Reporting a controlling v nadnárodní společnosti." Master's thesis, Vysoká škola ekonomická v Praze, 2008. http://www.nusl.cz/ntk/nusl-10533.

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The thesis on the topic of "Reporting and controlling in a multinational company" deals with the role reporting and controlling play in the decision-making of the company's management and in the evaluation of business performance. The aim is to describe the reporting and controlling methods as applied in practice of a multinational group of companies, to analyze the categories and the indicators used and to assess their information value with regards to the management decision-making process. Once the concept and function of reporting and controlling theoretically defined, the reporting process and its outcomes are described with the company Alcatel-Lucent as an example. Furthermore, the thesis focuses on the structure of a profit and loss statement as used for management purposes in Alcatel-Lucent and the content and information value of all P&L accounts. Finally, a few examples of reports provided on demand to the top management are presented.
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ANDERSSON, FELIX, and FREDRIK BJÖRELIND. "Best Practice for Valuation of aSubdivision Without Profit and Loss Statement : A case study on Andebjo and the acquisition ofa subdivision from Company X comprisingintellectual property, employees and a servicecontract." Thesis, KTH, Skolan för industriell teknik och management (ITM), 2017. http://urn.kb.se/resolve?urn=urn:nbn:se:kth:diva-223728.

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Vrhelová, Hana. "Využití údajů z výkazů účetní jednotky v řízení firmy." Master's thesis, Vysoká škola ekonomická v Praze, 2011. http://www.nusl.cz/ntk/nusl-113075.

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The diploma thesis is about characteristic of financial statements (balance sheet, profit and lost statement, cash flow statement). Special emphasis will be placed on selected indicators that are used in business management. In the theoretical part will be described the statements and items from them, a part will be dedicated to financial analysis, especially to indicators, that can be used in business management. In the practical part will be at first the characteristic of company, in which was the diploma thesis processed. Further more it will be made the analysis of selected items, focusing on the consistency of items at least in the last three years and the results will be evaluated.
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Silva, Cleiton Almeida da. "Integração do método do custeio variável à demonstração financeira de resultados: um estudo de caso em uma indústria de médio porte." Universidade de São Paulo, 2014. http://www.teses.usp.br/teses/disponiveis/3/3136/tde-16122014-160043/.

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Esta pesquisa aborda as conflitantes diferenças entre os diversos métodos de custeio apresentados pela literatura em contabilidade gerencial e gestão da produção, destacando a questão dos conflitos de entendimento que são gerados entre o mundo da contabilidade financeira e o mundo da gestão de produção, visto que geralmente os números apresentados e analisados por ambas se mostram discrepantes. Tais conflitos podem muitas vezes ocasionar uma má gestão, com reflexos muitas vezes em decisões de curto prazo inadequadas. A pesquisa tem como objetivo principal integrar o método gerencial de custeio variável à demonstração financeira sem prejudicar os resultados agregados; propõe-se para tanto a utilização de um modelo híbrido de análise econômico-financeira que apresenta ao mesmo tempo os resultados determinados pelos critérios gerenciais do custeio variável e os resultados apresentados pela contabilidade financeira baseada no método do custeio por absorção. Como objetivos secundários, busca-se evidenciar os aspectos teóricos que definem os conflitos e limites que permeiam o tema custos quando colocados sob as perspectivas financeira e gerencial e pesquisar a literatura especializada sobre os métodos de custeio, identificando suas principais diferenças. É, portanto efetuada uma revisão geral da literatura relacionada a sistemas, métodos e artefatos de custeio e gestão econômica da produção a fim de proporcionar um quadro geral que delineie o contexto mencionado, incluindo, mas não se limitando, às questões normativas que permeiam o tema. A pesquisa é construída e baseada em um estudo de caso com abordagem qualitativa, onde se busca capturar, além da questão das diferenças numéricas, as nuances de gestão e compreensão de resultados vivenciados por uma empresa real. Proporciona-se uma visão integrada do processo de custeio que traz visibilidade tanto à tomada de decisão gerencial, quanto aos impactos causados nos resultados agregados finais apresentados pela contabilidade financeira.
This research deals with the conflicting differences among the diverse costing methods presented by the literature in management accounting and production management, focusing on the question of the understanding conflicts which are created between the accounting world and the production management world since the figures presented and analyzed by both are usually disparate. Such conflicts may sometimes drive to a poor management, with reflex many times in inadequate short term decision making. The research has as main objective to integrate the management method of variable costing to the financial statement without impairing the aggregated results. It is proposed for it the utilization of a hybrid model of analysis that presents at the same time the results determined from management criteria of direct costing and the results determined from the financial accounting, based on absorption costing. As secondary objectives it pursues to evidence the theoretical aspects that define the conflicts and limits which permeate the costing topic when put under the management accounting and the financial accounting perspectives and to raise specialized literature about costing methods, identifying their main differences. Thus, it is performed a general revision on the literature related to systems, methods and tools for costing and economic production management, aiming at providing a general framework that delineates the mentioned context, including, but not limiting to, the questions that permeate the subject. The research is constructed and based on a case study with qualitative approach, where it seeks to capture, besides the numeric differences question, the nuances of managing and understanding the results experienced by a real company. It provides an integrated view of the costing process that enlightens both the management decision making and the impacts caused in final aggregated results from financial accounting.
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Nakládalová, Petra. "Zjišťování výsledku hospodaření." Master's thesis, Vysoká škola ekonomická v Praze, 2011. http://www.nusl.cz/ntk/nusl-150129.

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This thesis deals with the way to identify profit or loss in accordance with Czech accounting legislation and in accordance with IAS/IFRS. It defines the basic elements of the income statement, the criteria for their recognition, basic principles and rules applied in detection income. It focuses on the processes and activities to determine results and the form of the profit and loss account. It quantifies the main differences between Czech accounting legislation and IAS/IFRS.
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Nečasová, Eliška. "IFRS a česká účetní legislativa." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2013. http://www.nusl.cz/ntk/nusl-224025.

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The subjekt of the master´s thesis is the comparsion of the financial statements prepared in compliance with Czech accounting legislativ and in compliance with International Financial Reporting Standards (IAS/IFRS). The thesis deals with the differences in reporting according to Czech accounting legislation and IAS/IFRS lected company and subsequently evaluate the impacts on the financial statements.
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Junger, Jiří. "Výsledek hospodaření v účetnictví." Master's thesis, Vysoká škola ekonomická v Praze, 2011. http://www.nusl.cz/ntk/nusl-113954.

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The goal of this thesis is to show comprehensive information about economic result and its possible utilization. The first part deals with the definition of the term "economic result", its history and the possibilities of its determination. Another part deals with the comparison of profit and loss statement in the Czech legislation, IFRS and US GAAP. The third part includes different types of economic results, advantages and disadvantages and its utilization in practice as well. It is followed by a financial analysis focusing only on profitability which uses profit for its calculation. The separate chapter focuses on the indicator EVA.
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Pavlů, Radka. "Vliv vybraných rozdílů mezi českým finančním účetnictvím a IFRS na výsledek hospodaření vybrané společnosti." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2019. http://www.nusl.cz/ntk/nusl-399659.

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The master thesis is focused on selected differences between the Czech accounting legislation and the International Financial Reporting Standards IAS / IFRS.The theoretical part is focused on methodological procedures under Czech Accounting Legislation and on requirements according to the IAS / IFRS. The differences between these two approaches are subsequently compared. Within the analytical part of the thesis, significant varieties are selected, based on the found differences and due to company’s specifities. The mentioned varieties have the key role and impact on the economical outcome of the selected company.
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Ježek, Ondřej. "Hodnocení finanční situace podniku a návrhy na její zlepšení." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2012. http://www.nusl.cz/ntk/nusl-223732.

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The thesis focuses on the financial situation in Stavona, spol. s r.o., a company specializing in the production and sales of plastic fillings. The financial situation is assessed through a set of financial analysis indicators. The main focus is placed on the application of certain methods of financial and strategic analysis, diagnostics of strong and weak aspects of the company’s financial economy and a proposal as to the solution of trouble spots in company finance and strategy management.
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Books on the topic "The profit and loss statement"

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Karen, O'Connor, ed. Small business accounting tools: Primer for small business operations to monitor profit and loss. [Philadelphia, PA]: Xlibris, 2008.

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2

Gough, Leo. How to unlock the secrets of a company's annual report: The essential guide to deciphering balance sheets, profit and loss accounts and cash flow statements. London: Fleet Street Publications, 1998.

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Profit and loss. London: HarperCollins, 1994.

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Thorne, Nicola. Profit and loss. Bath: Chivers, 1995.

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Profit and loss. London: Cape Poetry, 2011.

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Profit and loss. Bath: Chivers, 1995.

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Whitten, Bob. Single-family builder profit & loss study. Washington, D.C: National Association of Home Builders, Business Management Committee, 1991.

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Bagnoli, Luca, ed. La lettura dei bilanci delle Organizzazioni di Volontariato toscane nel biennio 2004-2005. Florence: Firenze University Press, 2007. http://dx.doi.org/10.36253/978-88-8453-640-2.

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This study, emerging from workshop activity carried out as part of the course on ECONOMY AND ADMINISTRATION OF CO-OPERATION AND NON-PROFIT, represents an examination of the economic-financial dimension of the work of the Tuscan voluntary organisations. It is inserted within an articulated research process devoted to an analysis of the accountability of these third sector agents, in the awareness that voluntary work has always been an important factor in civil progress. More specifically, the economic and financial information made available to the provinces as a result of the obligation on the voluntary organisations to deposit the annual financial statement has been fully exploited. This compliance has thus been transformed from a mere bureaucratic procedure into an opportunity for a collective cognitive enrichment through collection at regional level, reclassification and the aggregate analysis of the economic and financial data relating to the management reports (profit and loss accounts) of the voluntary organisations for 2004-2005. This has made it possible to underscore the nature and provenance of the economic and financial resources that accrue annually to such bodies, as well as the principal productive factors "consumed" in the performance of their activities.
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Vando, Gloria. In the black/in the red: Poems of profit & loss. Kansas City, MO: Helicon Nine Editions, 2011.

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Khan, Shahrukh Rafi. Profit and loss sharing: An Islamic experiment in finance and banking. Karachi: Oxford University Press, 1987.

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Book chapters on the topic "The profit and loss statement"

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Hussey, Roger, and Audra Ong. "Statement of Profit or Loss – Revenue." In Corporate Financial Reporting, 112–31. London: Macmillan Education UK, 2017. http://dx.doi.org/10.1057/978-1-137-52766-0_7.

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Hussey, Roger, and Audra Ong. "Statement of Profit or Loss – Costs." In Corporate Financial Reporting, 132–47. London: Macmillan Education UK, 2017. http://dx.doi.org/10.1057/978-1-137-52766-0_8.

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Schmidt, Ruth A., and Helen Wright. "The Cash Flow Statement and the Profit and Loss Account." In Financial Aspects of Marketing, 15–20. London: Macmillan Education UK, 1996. http://dx.doi.org/10.1007/978-1-349-25020-2_3.

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Collis, Jill, Andrew Holt, and Roger Hussey. "The statement of profit or loss and other comprehensive income." In Business Accounting, 158–92. London: Macmillan Education UK, 2017. http://dx.doi.org/10.1057/978-1-137-52150-7_6.

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Sneddon, Wendy. "Step 9: financial management." In Ten steps to building a successful veterinary practice, 89–94. Wallingford: CABI, 2021. http://dx.doi.org/10.1079/9781786394910.0009.

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Abstract This chapter discusses financial management in veterinary practice. It explains how to review a profit and loss (P&L) statement, together with the uses of a P&L statement in management.
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Sawyer, Tom Y. "Statements of Profit and Loss and Cash Flow: Plan for Profits and Ready Money." In Financial Modeling for Business Owners and Entrepreneurs, 231–54. Berkeley, CA: Apress, 2014. http://dx.doi.org/10.1007/978-1-4842-0370-5_11.

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Wild, Ken, and Brian Creighton. "Profit and loss account." In GAAP 2000, 149–214. London: Palgrave Macmillan UK, 1999. http://dx.doi.org/10.1007/978-1-349-15081-6_9.

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Pijper, Trevor. "Profit and the Profit and Loss Account." In Creative Accounting, 44–82. London: Palgrave Macmillan UK, 1993. http://dx.doi.org/10.1007/978-1-349-13244-7_4.

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Bhattacharya, Keron. "Profit: Fact? Statement? Opinion? Policy?" In Accountancy’s Faulty Sums, 5–16. London: Palgrave Macmillan UK, 1992. http://dx.doi.org/10.1007/978-1-349-12887-7_2.

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Berry, Aidan, and Robin Jarvis. "The profit and loss account." In Accounting in a Business Context, 60–77. Boston, MA: Springer US, 1991. http://dx.doi.org/10.1007/978-1-4899-6944-6_4.

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Conference papers on the topic "The profit and loss statement"

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Roška, Vlasta, Dalija Kuvačić, and Zvonko Merkaš. "ANALYSIS OF PROFIT AND LOSS STATEMENT OF THE LISTED COMPANIES IN CROATIA." In 3rd International Scientific Conference on Economics and Management. Association of Economists and Managers of the Balkans, Belgrade; Faculty of Management Koper; Doba Business School - Maribor; Integrated Business Faculty - Skopje; Faculty of Management - Zajecar, 2019. http://dx.doi.org/10.31410/eman.s.p.2019.63.

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Pavić, Ivana, Ivana Mamić Sačer, and Lajoš Žager. "Challenges, Advantages and Disadvantages in Implementation of Ifrs 15 in Different Industries." In 2nd International Conference on Business, Management and Finance. Acavent, 2019. http://dx.doi.org/10.33422/2nd.icbmf.2019.11.769.

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The accounting rules related to revenues’ recognition and measurement have not been changed for many years, and have been listed in International Accounting Standard 18 – Revenues, which has been in use since 1984. Practice has shown that the standard is no longer an adequate basis for revenue recognition and therefore the International Accounting Standards Board (IASB) in cooperation with American FASB has created and published a new accounting standard that addresses the issue of revenue recognition – IFRS 15 – Revenues from Contracts with Customers. This standard supersedes the application of IAS 18 as of January 1, 2018. Since revenue is a very important element in determining the profit or loss of an entity and therefore its performance, preparers of financial statements should pay full attention to accounting principles related to revenues’ recognition and measurement while preparing financial statements. New accounting standard for revenues introduces certain innovations in the field of revenue calculation as well as in time of revenues’ recognition. These changes will have a significant impact on the amount of revenues for certain industries, such as the telecommunications and construction industry, which have significant share of revenues from contracts with customers. The aim of the research is to identify the challenges and problems that appears in the initial phase of application of a new standard on revenues such as; the need to consider a larger volume of documentation, inadequate existing IT infrastructure, multiple sources of documentation that must be considered in revenue recognition, including commercial, legal and financial documentation etc. In addition, we plan to identify benefits form the application of the new standard for the entities preparing the financial statements. In this context, it is expected to identify the sectors that have the most dilemmas in the application of this standard and to propose potential solutions to address these problems.
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Yang, Wei. "Some thoughts on recovering and improving statement of enterprise profit distribution." In 2016 3rd International Conference on Modern Economic Technology and Management. Asian Academic Press Co., Limited, 2017. http://dx.doi.org/10.24104/rmhe/2017.02.01010.

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Hupman, Andrea C., and Juan Zhang. "Simulating Profit Loss in Behavioral Newsvendor Problems." In 2019 Winter Simulation Conference (WSC). IEEE, 2019. http://dx.doi.org/10.1109/wsc40007.2019.9004938.

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Zhao, Feng, Peidong Zhu, Meng Wang, and Baosheng Wang. "Optimizing Network Configurations Based on Potential Profit Loss." In Eighth ACIS International Conference on Software Engineering, Artificial Intelligence, Networking, and Parallel/Distributed Computing (SNPD 2007). IEEE, 2007. http://dx.doi.org/10.1109/snpd.2007.328.

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Li, Hu, Wang Pei-xin, and Qi De-fen. "Research on quality profit and loss analysis model." In 2011 International Conference on Management Science and Engineering (ICMSE). IEEE, 2011. http://dx.doi.org/10.1109/icmse.2011.6070069.

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Nakao, Masayuki, Naohiro Yabuta, and Masahiro Terabe. "Quantifying Profit and Loss Associated With Failure Cases." In ASME 2004 International Design Engineering Technical Conferences and Computers and Information in Engineering Conference. ASMEDC, 2004. http://dx.doi.org/10.1115/detc2004-57576.

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Failures have impact on the society as well as on the entity that caused the failure. The size of impact varies with each case. Although large scale accidents will cause great impact on the society and the originator, it is not only the size of failure that determines the size of impact on the originator. When an unethical corporate misconduct is revealed, the company at times will disappear by loss of business or administrative disposition. To measure the impact of failures on the originator and to help make decisions of whether to disclose or cover the event, we defined two quantities associated with failure; “Profit of Failure” and “Loss of Failure”. The former measures monetary gain for covering up a failure, and the later the loss in case the failure is disclosed. We applied our method of calculation to 18 cases of past failures and identified different groups. Some cases, the loss exceeds the profit and business owners are encouraged to publicly disclose the event as soon as it internally becomes known to keep the damage smaller. In other cases, the loss is smaller than the profit and in which case, business owners may decide to cover up the event. Even in the later case, business owners may want to disclose the event anyway because recently changed regulations protect the whistle blowers better and for ethical reasons.
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Randall, Gyles. "Managing Nitrogen for Optimum Profit and Minimum Environmental Loss." In Proceedings of the 19th Annual Integrated Crop Management Conference. Iowa State University, Digital Press, 2008. http://dx.doi.org/10.31274/icm-180809-941.

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Fengwei, Liu, and Zhu Yin. "Corporate loss recognition timeliness and micro-profit reporting tendency." In 2011 6th IEEE Joint International Information Technology and Artificial Intelligence Conference (ITAIC). IEEE, 2011. http://dx.doi.org/10.1109/itaic.2011.6030153.

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Najimudinova, Seyil. "Content Analyses on Mission Statements of the Commercial Banks in Kyrgyzstan." In International Conference on Eurasian Economies. Eurasian Economists Association, 2017. http://dx.doi.org/10.36880/c08.01835.

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The concept of mission is still popular both in academic environment and business practices. Mission statements have been accepted as an important part of the strategic management process for organizations of all types; be it public sector, not-for-profit, private, for profit, a multinational or a SME. This paper aims to study the content of mission statements of Top10 commercial banks in Kyrgyzstan. The main objective of this study is to identify whether the mission statements of commercial banks contain components suggested Pierce and David (1987) and Bart and Tabone (1999). Data was based on content analysis of the mission statements and other related statements found on commercial banks’ web sites. Another secondary data on general profile of commercial banks are obtained from their web-sites and other open to public resources. The results show all (11) numbers of components are not incorporated in the mission statements of commercial banks totally. According to obtained data it was done Top 3 rating of commercial banks according to their mission statements. The level of popularity of mission statement components displays the following: products or services, geographic location, statement of purpose and customers are the most of frequent occurrence components. Components like concern for public image, concern for growth and profit, and philosophy are less popular mission components. In the future this study can throw fresh light on researches on other industries and to make relationship between good mission statements and the performance of commercial banks.
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Reports on the topic "The profit and loss statement"

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McLean, Karen, Celine Chu, Julianna Mallia, and Susan Edwards. Developing a national Playgroup statement : Stakeholder consultation strategy. Australian Catholic University, 2021. http://dx.doi.org/10.24268/acu.8ww69.

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[Extract] In 2019 Playgroup Australia established a National Advisory Group, including representatives from government, not-for-profit, community and research sectors, to support the development of a National Playgroup Statement. The forthcoming statement is intended to provide a unifying voice for playgroup provision in practice, research and policy nationwide. Two core strategies were recommended by the National Advisory Group to support the development of the Playgroup Statement. These were: a) a literature review canvassing the existing evidence base of outcomes and benefits of playgroup participation for children and families; and b) a stakeholder consultation strategy to capture children’s and families’ experiences and perspectives of playgroup participation, and the impact of playgroup participation on their lives. This report details the findings from the stakeholder consultation strategy.
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Stall, Nathan M., Kevin A. Brown, Antonina Maltsev, Aaron Jones, Andrew P. Costa, Vanessa Allen, Adalsteinn D. Brown, et al. COVID-19 and Ontario’s Long-Term Care Homes. Ontario COVID-19 Science Advisory Table, January 2021. http://dx.doi.org/10.47326/ocsat.2021.02.07.1.0.

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Key Message Ontario long-term care (LTC) home residents have experienced disproportionately high morbidity and mortality, both from COVID-19 and from the conditions associated with the COVID-19 pandemic. There are several measures that could be effective in preventing COVID-19 outbreaks, hospitalizations, and deaths in Ontario’s LTC homes, if implemented. First, temporary staffing could be minimized by improving staff working conditions. Second, homes could be further decrowded by a continued disallowance of three- and four-resident rooms and additional temporary housing for the most crowded homes. Third, the risk of SARS-CoV-2 infection in staff could be minimized by approaches that reduce the risk of transmission in communities with a high burden of COVID-19. Summary Background The Province of Ontario has 626 licensed LTC homes and 77,257 long-stay beds; 58% of homes are privately owned, 24% are non-profit/charitable, 16% are municipal. LTC homes were strongly affected during Ontario’s first and second waves of the COVID-19 pandemic. Questions What do we know about the first and second waves of COVID-19 in Ontario LTC homes? Which risk factors are associated with COVID-19 outbreaks in Ontario LTC homes and the extent and death rates associated with outbreaks? What has been the impact of the COVID-19 pandemic on the general health and wellbeing of LTC residents? How has the existing Ontario evidence on COVID-19 in LTC settings been used to support public health interventions and policy changes in these settings? What are the further measures that could be effective in preventing COVID-19 outbreaks, hospitalizations, and deaths in Ontario’s LTC homes? Findings As of January 14, 2021, a total of 3,211 Ontario LTC home residents have died of COVID-19, totaling 60.7% of all 5,289 COVID-19 deaths in Ontario to date. There have now been more cumulative LTC home outbreaks during the second wave as compared with the first wave. The infection and death rates among LTC residents have been lower during the second wave, as compared with the first wave, and a greater number of LTC outbreaks have involved only staff infections. The growth rate of SARS-CoV-2 infections among LTC residents was slower during the first two months of the second wave in September and October 2020, as compared with the first wave. However, the growth rate after the two-month mark is comparatively faster during the second wave. The majority of second wave infections and deaths in LTC homes have occurred between December 1, 2020, and January 14, 2021 (most recent date of data extraction prior to publication). This highlights the recent intensification of the COVID-19 pandemic in LTC homes that has mirrored the recent increase in community transmission of SARS-CoV-2 across Ontario. Evidence from Ontario demonstrates that the risk factors for SARS-CoV-2 outbreaks and subsequent deaths in LTC are distinct from the risk factors for outbreaks and deaths in the community (Figure 1). The most important risk factors for whether a LTC home will experience an outbreak is the daily incidence of SARS-CoV-2 infections in the communities surrounding the home and the occurrence of staff infections. The most important risk factors for the magnitude of an outbreak and the number of resulting resident deaths are older design, chain ownership, and crowding. Figure 1. Anatomy of Outbreaks and Spread of COVID-19 in LTC Homes and Among Residents Figure from Peter Hamilton, personal communication. Many Ontario LTC home residents have experienced severe and potentially irreversible physical, cognitive, psychological, and functional declines as a result of precautionary public health interventions imposed on homes, such as limiting access to general visitors and essential caregivers, resident absences, and group activities. There has also been an increase in the prescribing of psychoactive drugs to Ontario LTC residents. The accumulating evidence on COVID-19 in Ontario’s LTC homes has been leveraged in several ways to support public health interventions and policy during the pandemic. Ontario evidence showed that SARS-CoV-2 infections among LTC staff was associated with subsequent COVID-19 deaths among LTC residents, which motivated a public order to restrict LTC staff from working in more than one LTC home in the first wave. Emerging Ontario evidence on risk factors for LTC home outbreaks and deaths has been incorporated into provincial pandemic surveillance tools. Public health directives now attempt to limit crowding in LTC homes by restricting occupancy to two residents per room. The LTC visitor policy was also revised to designate a maximum of two essential caregivers who can visit residents without time limits, including when a home is experiencing an outbreak. Several further measures could be effective in preventing COVID-19 outbreaks, hospitalizations, and deaths in Ontario’s LTC homes. First, temporary staffing could be minimized by improving staff working conditions. Second, the risk of SARS-CoV-2 infection in staff could be minimized by measures that reduce the risk of transmission in communities with a high burden of COVID-19. Third, LTC homes could be further decrowded by a continued disallowance of three- and four-resident rooms and additional temporary housing for the most crowded homes. Other important issues include improved prevention and detection of SARS-CoV-2 infection in LTC staff, enhanced infection prevention and control (IPAC) capacity within the LTC homes, a more balanced and nuanced approach to public health measures and IPAC strategies in LTC homes, strategies to promote vaccine acceptance amongst residents and staff, and further improving data collection on LTC homes, residents, staff, visitors and essential caregivers for the duration of the COVID-19 pandemic. Interpretation Comparisons of the first and second waves of the COVID-19 pandemic in the LTC setting reveal improvement in some but not all epidemiological indicators. Despite this, the second wave is now intensifying within LTC homes and without action we will likely experience a substantial additional loss of life before the widespread administration and time-dependent maximal effectiveness of COVID-19 vaccines. The predictors of outbreaks, the spread of infection, and deaths in Ontario’s LTC homes are well documented and have remained unchanged between the first and the second wave. Some of the evidence on COVID-19 in Ontario’s LTC homes has been effectively leveraged to support public health interventions and policies. Several further measures, if implemented, have the potential to prevent additional LTC home COVID-19 outbreaks and deaths.
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Research Department - Banking Section - Trading Bank Returns - (Confidential information supplied by the Banks) - Forms B. Statement of Profit and Loss - 1950 - 1959. Reserve Bank of Australia, September 2021. http://dx.doi.org/10.47688/rba_archives_2006/14864.

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Research Department - Banking Section - Trading Bank Returns - (Confidential information supplied by the Banks) - Forms B. Statement of Profit and Loss - 1945 - 1949. Reserve Bank of Australia, September 2021. http://dx.doi.org/10.47688/rba_archives_2006/14862.

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Research Department - Banking Section - Trading Bank Returns - (Confidential information supplied by the Banks) - Forms C and D - Statement of Profit and Loss and Statutory Declaration - 1942 - 1944. Reserve Bank of Australia, September 2021. http://dx.doi.org/10.47688/rba_archives_2006/14875.

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